I move:

THAT provision shall be made as to the circumstances in which profits or gains arising from the occupation of lands for the purposes of husbandry are, notwithstanding that there has been no election under Rule 5 of the Rules applicable to Schedule B of the Income Tax Act, 1918, to be estimated for the purposes of income tax (including sur-tax) in accordance with the provisions and rules applicable to Case I of Schedule D of that Act.

I thought this was No. 3. I thought the explanation the Minister has now given us was the explanation for No. 4.

I mentioned in the Budget speech that there are certain people in business who show very little profit, although they seem to live fairly well. These people would say that they make all the profit on their farms and it is proposed to tax that profit.

Then, this is another method of making the farmer pay income tax?

Yes, where he has got other income.

What percentage of farmers have other incomes?

It will not matter, unless it is substantial.

I think the Minister will find that 25 per cent of them, or at least 20 per cent of them, will come into that category.

What will constitute "other income"? Suppose the farmer has a receipt for a deposit in the bank or has stocks and shares. He is assessable on the income from the stocks and shares. Is that "other income" for the purpose of taxing the farmer?

The wording of this Resolution means clearly that where a farmer is in occupation of lands, you can tax him under Schedule D, whether he likes it or not.

The Resolution says "in certain circumstances" and we will have to define those in the Bill.

If he is a tillage contractor, would he come under this new tax?

Conceivably, yes.

If a farmer has a tractor and his farm is not able to provide enough work for the tractor and he takes it out and works for another farmer, will he now be taxable on both?

We will have to define "certain circumstances" in the Bill.

If a farmer has a tractor and brings his neighbour's milk to the creamery every day and is paid something fairly small for that, does it mean that he will be liable?

I did not think that Fine Gael would be afraid of the farmers paying income tax.

I am afraid the Minister may do what his colleague, the Minister for Agriculture, threatened to do—fill the farmers' fields full of inspectors. It seems to me that that is the purpose of this Resolution.